NON-RESIDENT RETURN
Page 1
2013
NON-RESIDENT RETURN - CALENDAR YEAR 2013
I hereby require you to complete this form and return it to me, together with the information referred to
below, by 30 November 2014. Penalties will be imposed if this form is not received by the due date.
R. R. GRAY, Director
New address if applicable:
Issue Date:
…………………………………………….
Tax Ref.
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Rec…………………….….….
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PLEASE COMPLETE THIS FORM IN BLOCK CAPITALS USING A BLACK OR DARK BLUE BALL POINT PEN
The notes and instructions enclosed should be read carefully before completing this form. If more space is required for
any section, please use a separate sheet and attach it to this form.
Fill in below details of all your income, and where appropriate, that of your spouse, which arose in Guernsey,
Alderney or Herm in the calendar year 2013. WHERE UNDER ANY SECTION THERE WAS NO INCOME STATE “NONE”.
SECTION
A
Please confirm the number of days spent in Guernsey, Alderney
or Herm during 2013.
SECTION
B
Ownership of property: Dwelling houses, glasshouses, land and buildings situated in
Guernsey, Alderney or Herm.
Declare all properties as follows:
(See Note 1)
(See Note 2)
(a) In the case of property not let, complete columns 1-3 only.
(b) In the case of let property, complete all columns.
Address of property
(1)
Description
(2)
Name of
occupier
(3)
Who pays for
repairs
(tenant or
owner)
(4)
Please “”
if let
furnished
(5)
Claim for
repairs
(schedule
required)
(6)
Gross rent received
Self
£
Spouse
£
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SECTION
C
(See Note 3)
All income arising or accruing in respect of maintenance,
annuities or settlements (including trusts).
Self
£
Spouse
£
……………………………………………………………………………………………………………………………………….......
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States of Guernsey Income Tax, PO Box 37, St. Peter Port, Guernsey, GY1 3AZ.
Tel: +44 (0)1481 724711
Fax: +44 (0)1481 713911
Tax Evasion Hotline: +44 (0)1481 747900
E-mail: [email protected] Website: www.gov.gg/tax
Page 2
SECTION
D
(See Note 4)
If you carry on a business in Guernsey, Alderney or Herm,
declare here the profit or loss for the financial year ending in
2013.
Nature of business
……………………………………………………………………………….
Business address
……………………………………………………………………………….
Turnover less than £15,000
Tick here and provide 3 line accounts (Form 3LA
available at www.gov.gg/form3LA)
Turnover more than £15,000
Tick here and provide accounts and computations
(Form TPLA available at www.gov.gg/TPLA)
SECTION
E
Income from pensions, wages, salary, fees (excluding directors
fees) or any source whatsoever not already declared in Sections
B, C or D.
Self
£
Spouse
£
Self
£
Spouse
£
………………………………………………………………………………………………………………….
……………
………………
………………………………………………………………………………………………………………….
……………
………………
………………………………………………………………………………………………………………….
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……………...
SECTION
F
(See Note 5)
Name
Deductions claimed in respect of mortgage interest on let property declared in Section B.
Please state the name(s) and address(es) of person(s) to whom interest is payable and the
amount payable to each person.
Address
Interest
paid
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……………………………………………………………………………………….……………………………………………......…
Other deductions
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……………………………………………………………………………………….……………………………………………......…
I HEREBY CERTIFY that to the best of my knowledge and belief all the statements made in every part of this return are
TRUE AND CORRECT and that I have included details of ALL MY INCOME AND THAT OF MY SPOUSE that has
arisen in Guernsey, Alderney or Herm in the calendar year 2013.
I confirm that I have made, kept and retained the appropriate records, as required by the Income Tax
(Keeping of Records etc) Regulations, 2006 and 2012 (tick box to confirm).
Surname ………………………………………………………..
Daytime tel. no. …………………………….
Signed
Forenames ……………………………………………….…
E-mail address (optional) …………………………………………………….
Date
D
D
M
M
Y
Y
Data Protection statement: The information provided in this return will be processed in accordance with the Data Protection
legislation and used to process your assessment, for tax compliance, to ensure that your personal details held are accurate and up to
date, and may also be used for the purposes of the Rolling Electronic Census. Full details of our Data Protection Policy can be found
at www.gov.gg/tax. Government statistics may be compiled using information from this return; however, the Director provides this
information in a format that does not allow identification of individuals.
NOTES FOR THE GUIDANCE OF PERSONS COMPLETING THE NON-RESIDENT RETURN
NOTE 1 - SECTION A - Number of days spent in Guernsey, Alderney or Herm
These details are required in order to confirm your residential status.
NOTE 2 - SECTION B - Ownership of property situated in Guernsey, Alderney or Herm
In this section you should provide details of all the property owned by you.
Properties let rent-free must also be included. If a property is occupied rent-free, particulars of the conditions of
occupation must be given.
Where the owner is responsible for the costs of repairing the property, he will be allowed a deduction (statutory repairs
allowance) from the rental income, whether or not he incurs any expenditure. The rate of deduction is as follows:
Dwelling (let furnished)
Dwelling (let unfurnished)
Other buildings (including glasshouses)
Land
15%
10%
10%
2½%
Where the owner is not responsible for all repairs, the rate of deduction is reduced accordingly.
The owner may be entitled to claim for an additional repairs allowance (known as “excess repairs allowance”) for the
costs of repairing, maintaining, insuring and managing any let property. If the owner wishes to make such a claim, he will
need to tick column (6) and submit a schedule of the expenditure incurred (evidence of expenditure may be requested).
Any allowance due (this is calculated by averaging expenditure over a five year period) will be calculated by the Income
Tax Office.
NOTE 3 - SECTION C
In this section you should declare details of the income arising or accruing to you during the year as follows:
MAINTENANCE - details of maintenance receivable under a Guernsey Court Order, which is dated prior to 1st March
2003, or maintenance received from variation orders where the original order was made prior to this date.
ANNUITIES - return the amount received.
SETTLEMENT/TRUST INCOME - state the name of the settlement/trust, the name and address of the trustee and the
amount of income arising or accruing.
NOTE 4 - SECTION D
If your turnover is less than £15,000, you may fulfil your obligations by submitting 3 line accounts, showing just your
turnover, total expenses and net profit. Turnover includes cash and cheques, commission, tips, fees and gross income of
any nature received. Further notes on the completion of Form 3LA are also available when downloading that form
(www.gov.gg/form3LA). If you are in your first year of trading, you must supply full accounts and computations (or you
may use form TPLA - see below).
If your turnover is greater than £15,000, or if you are in your first year of trading, you may fulfil your obligations by
submitting a Trading, Profit and Loss account (TPLA) which is available for downloading and completion from our website
(www.gov.gg/TPLA). Notes on completion of the form are also included on the website.
NOTE 5 - SECTION F
Enter in this section deductions claimed in respect of interest on mortgages on let property declared in Section B or which
represent expenses wholly and exclusively incurred for the purpose of earning any income declared under Section C or
Section E.
If you claim a deduction from any income arising from an office or employment, you must show that the amount which you
seek to deduct represents an expense wholly, exclusively and necessarily incurred in the performance of the duties of the
office or employment.
Non-resident Notes